Spanish cooperatives as a component of EU social economy

The article is devoted to the study of Spanish cooperatives as an important element of the social economy of the European Union, in particular, their role in ensuring economic efficiency and social responsibility. The subject of the study is the functioning of Spanish cooperatives in the context of current socio-economic challenges, in particular, their impact on employment, development of local communities and implementation of sustainable development goals. The purpose of the article is to analyse the legal regulation, mechanisms of state support and integration of Spanish cooperatives into the European economic system. The objectives of the study are to examine the diversity of forms of cooperatives, their economic performance, and to assess their resilience during crises such as the 2008 financial crisis and the COVID-19 pandemic. The methods used in the article include the analysis of legislative acts, statistical data, as well as a review of scientific works of domestic and foreign researchers, which allows to form a comprehensive picture of the functioning of the cooperative sector. The results of the study show that Spanish cooperatives account for about 6% of the country's GDP and create more than 300,000 jobs, while demonstrating significant resilience during economic crises. In particular, during the COVID-19 pandemic, cooperatives retained most of their jobs and demonstrated high adaptability to new conditions. The conclusions of the article emphasise the importance of Spanish cooperatives as a model for social entrepreneurship in other EU countries, highlighting the need for further development of legal regulation and support mechanisms for this sector to ensure sustainable development and overcome social inequality. The article also offers recommendations for harmonising national legislation with European standards and developing international cooperation in the field of social economy.